1969 (3) TMI 73

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....rence has been made to us by the Judge (Revisions) Sales Tax, U.P., at the instance of the Commissioner, Sales Tax, U.P. The following question of law has been submitted for our answer: "Whether enhancement of the rate of tax inadequately imposed in the initial stage is within the scope of section 21 of the U.P. Sales Tax Act?" From the statement of the case it appears that the assessing author....

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....vision application on the finding that section 21 of the Act did not apply to the instant case. He, as already stated earlier, made the instant reference at the instance of the Commissioner of Sales Tax, U.P. Section 21 of the Act, so far as relevant for our purposes, reads as under: "21. Assessment of tax on the turnover not assessed during the year.(1) If the assessing authority has reason to....

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.... section 21 of the Act did not apply to the facts of the present case. The Chief Standing Counsel has submitted that the use of the words "has for any reason" shows that the case can be reopened for any reason whatsoever. In our opinion, the submission is not correct. The words "has for any reason" are related to the words "the whole or any part of the turnover of a dealer". Therefore, what is ....

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.... assessment and not to a case where the full turnover has been assessed but only a wrong rate has been applied. We would like to point out that the language of section 21 of the Act is very different from section 34 of the Income-tax Act of 1922 or section 147 of the Indian Income-tax Act, 1961. In section 34 of the 1922 Act the words used are "or even under-assessed or assessed at too low a rate"....